{
  "url": "https://openlegislation.uk/finance-act-1982/section-129",
  "json_url": "https://openlegislation.uk/finance-act-1982/section-129.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "section/129",
  "kind": "section",
  "number": "129",
  "heading": "Exemption from duty on grants, transfers to charities, etc.",
  "text": "(1) Where any conveyance, transfer or lease is made or agreed to be made to a charitable company or to the trustees of a charitable trust or to the Trustees of the National Heritage Memorial Fund ..., no stamp duty shall be chargeable under Part I or II... of Schedule 13 to the Finance Act 1999—\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\non the instrument by which the conveyance, transfer or lease, or the agreement for it, is effected.\n(2) An instrument in respect of which stamp duty is not chargeable by virtue only of subsection (1) above shall not be treated as duly stamped unless it is stamped in accordance with section 12 of the Stamp Act 1891 with a stamp denoting that it is not chargeable with any duty.\n(3) This section applies to instruments executed on or after 22nd March 1982 and shall be deemed to have come into force on that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 129(1) substituted (with effect in accordance with art. 3 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 8, 34(2); S.I. 2012/736, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 129(1) inserted (2.7.1998) by 1998 c. 22, ss. 24(4), 27(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 129(1) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 129(1) substituted for S. 129(1)(a) and the preceding words “by virtue of” (27.7.1999 with effect in relation to instruments executed on or after 1.10.1999) by 1999 c. 16, s. 112(4)(6), Sch. 14 para. 7"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 129(1) omitted (with effect in accordance with s. 99(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 32 para. 12 (with Sch. 32 para. 22(1)(c))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 129(1)(b) repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(1)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 129 excluded (6.5.1992) by Further and Higher Education Act 1992 (c. 13), s. 88(2); S.I. 1992/831, art. 2, Sch. 1"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 129 modified by Finance Act 1983 (c. 28, SIF 63:1), s. 46(3)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/section/129",
    "retrieved_at": "2026-10-29T10:10:59.328177+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}